Nevada Taxability Matrix: Library of Definitions

v

Publish Date: August 02, 2022 at 7:00:44 PM

Effective Date: August 01, 2022
Completed by: Guy Childers
E-mail Address: gchilders@tax.state.nv.us
Phone number: 702-486-3921
Date Revised: August 01, 2022

Changes were made to the following areas of this document (indicated by a "✓"):
  ✓   Taxability Treatment   ✓   Definition Treatment   ✓   Statute/Rule Cite Reference
  ✓   Comments   ✓   Date Revised

Reference Number of changed items (may include a brief description of the change):

Section B; 41045

Each item listed in this matrix under the Library of Definitions Section A (Administrative Definitions), Section B (Sales Tax Holidays) and Section C (Product Definitions) is defined in the Library of Definitions in the Streamlined Sales and Use Tax Agreement (SSUTA) as amended through December 21, 2021. Refer to Appendix C of the SSUTA for each definition.


Section A of this matrix indicates if the state has adopted the definition provided in the SSUTA and if the item is included in or excluded from the sales price.


Sections B and C of this matrix indicate if the state has adopted the definition provided in the SSUTA and whether the item is taxable or exempt.


Exceptions to the definitions or further explanation of the tax application is provided in the comment column.


Sellers and certified service providers are relieved from tax liability to the member state and its local jurisdictions for having charged and collected the incorrect amount of sales and use tax resulting from the seller or certified service provider relying on erroneous data provided by the member state relative to treatment of the terms defined in the Library of Definitions.


To the extent possible under each state's laws, sellers and CSPs are also relieved from tax liability to the member state and its local jurisdictions for having charged and collected the incorrect amount of sales and use tax until the first day of the calendar month that is at least 30 days after notice of a change to the state's "Taxability Matrix: Library of Definitions" is submitted to the governing board, provided the seller or CSP relied on the prior version of the taxability matrix.


As of June 2021 the Taxability Matrix was separated into two documents: Taxability matrix: Library of Definitions (previously Section 1) and Taxability Matrix: Tax Administration Practices (previously Section 2). “Tax Administration Practices” indicates which administrative practices the state follows and provides an explanation of the state’s practice if it does not follow a listed practice.

Library of Definitions

 

 

A. Administrative Definitions

Treatment

Reference

Reference Number
Sales price: Identify how the options listed below are treated in your state.

The following options may be excluded from the definition of sales price only if they are separately stated on the invoice, bill of sale or similar document given to the purchaser.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

10010
Charges by the seller for any services necessary to complete the sale other than delivery and installation
X
 
NRS 360B.480, NRS 372.065.
10070
Telecommunication nonrecurring charges
X
 

NAC 372.045

Activation charges etc., that are services necessary to complete the sale are included in sales price.

10040
Installation charges
 
X
NRS 360B.480, NRS 372.065
10060
Value of trade-in
 
 
NRS 360B.480, NRS 372.065
The value is included except for a used vehicle or vessel taken in trade on another vehicle or vessel. With respect to vehicles, the value of the trade-in is deducted from the sales price . With regard to vessels, the applicable tax on the trade in value is applied as a credit toward the local portion of the tax
Reference Number
Delivery Charges for personal property or services other than direct mail.

The following charges are included in the definition of sales price unless your state excludes them from sales price when such charges are separately stated on the invoice, bill of sale or similar document given to the purchaser.

For responses below assume the charges are separately stated on the document given to the purchaser.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

11000
Handling, crating, packing, preparation for mailing or delivery, and similar charges
X
 
NRS 360B.425, NRS 360B.480, NAC 372.101
11010
Transportation, shipping, postage, and similar charges
 
X

NRS 360B.425, NRS 360B.480, NAC 372.101

Reference Number
Delivery Charges for direct mail.

The following charges are included in the definition of sales price unless your state excludes them from sales price when such charges are separately stated on the invoice, bill of sale or similar document given to the purchaser.

For responses below assume the charges are separately stated on the document given to the purchaser.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

11020
Handling, crating, packing, preparation for mailing or delivery, and similar charges
X
 
NRS 360B.425, NRS 360B.480, NAC 372.101
11021
Transportation, shipping, and similar charges
 
X
NRS 360B.425, NRS 360B.480, NAC 372.101
11022
Postage
 
X
NRS 360B.425, NRS 360B.480, NAC 372.101
Reference Number
State and Local Taxes - A state may exclude from the sales price any or all state and local taxes on a retail sale that are imposed on the seller, if the state statute authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer.

The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.

Sales and use taxes are not included in the sales price.

If applicable list all state and local taxes, other than sales and use taxes imposed on the seller that your state excludes from sales price under this provision.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

11110
Tire Surcharge Fee
 
X
NRS 360B.480. NRS 372.025, NRS 444A.090
11110
Government Services Fee
 
X
NRS 360B.480. NRS 372.025, NRS 482.313
Reference Number
Tribal Taxes - A state may exclude from the sales price tribal taxes on a retail sale that are imposed on the seller if the Tribal law authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer.

The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.

If applicable list all tribal taxes on a retail sale that are imposed on the seller if the Tribal law authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

11120
 
 
Reference Number
Federal Excise Taxes – A state may exclude federal excise taxes or fees that are not directly imposed on a consumer if the state lists those taxes and a reference to the specific law on the state's taxability matrix.

The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.

List all federal excise taxes or fees that are not directly imposed on the consumer that your states excludes from the sales price under this provision.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

11130
 
 

B. Sales Tax Holidays

Yes

No

Sales Tax Holidays: Does your state have a sales tax holiday?
X
 
Reference Number
If yes, indicate the tax treatment during your state sales tax holiday for the following products.

Amount of Threshold

Taxable

Exempt

Statute/Rule Cite

Comment

20060
All Energy star qualified products. If only specific energy star qualified products or energy star qualified classifications, list those below.
$
0
 
X

Senate Bill 440 expanded the entity based exemption to qualified members of Nevada National Guard on Nevada Day through year 2031

Nevada was found out of compliance because the Sales Tax Holiday that was entity based was expanded and handled in conflict with Section 322(A)(4)

20060
$
0
 
X
20150
All Disaster Preparedness Supply

$
0
 
X
20160
Specific Disaster preparedness general supply
$
0
 
X
20170
Specific Disaster preparedness safety supply
$
0
 
X
20180
Specific Disaster preparedness food-related supply
$
0
 
X
20190
Specific Disaster preparedness fastening supply
$
0
 
X
20070
School supply
$
0
 
X
20080
School art supply
$
0
 
X
20090
School instructional material.
$
0
 
X
20100
School computer supply
$
0
 
X
20105
All WaterSense products.  If only specific WaterSense products or specified WaterSense classifications on the WaterSense listing, list those below.
$
0
 
X
20105
$
0
 
X
Reference Number
Other products defined in Part II of the Library of Definitions included in your state sales tax holiday.

Amount of Threshold

Taxable

Exempt

Statute/Rule Cite

Comment

20120
$
0
 
X
20130
Clothing
$
0
 
X
20110
Computers
$
0
 
X

C. Product Definitions

Treatment

Reference

Reference Number
Clothing and related products

Taxable

Exempt

Statute/Rule Cite

Comment

20010
Clothing
X
 

NRS 360B.485, NRS 372.085, NRS 372.105, NRS 372.185.

20011
Diapers - Childrens
X
 
NRS 372.025, NRS 372.085
20012
Diapers - Adults
X
 
NRS 372.025, NRS 372.085
20015
Essential clothing priced below a state specific threshold
X
 
20050
Fur clothing
X
 
20020
Clothing accessories or equipment
X
 
20030
Protective equipment
X
 
20040
Sport or recreational equipment
X
 
Reference Number
Computer related products

Taxable

Exempt

Statute/Rule Cite

Comment

30100
Computer
X
 
30040
Prewritten computer software
X
 
NRS 360B.470, NAC 372.880 NRS 360B.420

30050
Prewritten computer software delivered electronically
 
X
NRS 360B.470, NAC 372.880 NRS 360B.420

30060
Prewritten computer software delivered via load and leave
 
X
NRS 360B.420, NRS 360B.470, NAC 372.880
30015
Non-prewritten (custom) computer software
 
X
NRS 360B.470, NAC 372.023, NAC 372.880
30025
Non-prewritten (custom) computer software delivered electronically
 
X
NAC 372.875
30035
Non-prewritten (custom) computer software delivered via load and leave
 
X
NAC 372.875
Reference Number
Mandatory computer software maintenance contracts

Taxable

Exempt

Statute/Rule Cite

Comment

30200
Mandatory computer software maintenance contracts with respect to prewritten computer software
X
 
NRS 360B.480, NRS 372.085, NAC 372.880
30210
Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered electronically.
 
X
NRS 360B.470, NAC 372.880
30220
Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered via load and leave
 
X
NRS 360B.470, NAC 372.023, 372.880
30230
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) computer software
 
X
NAC 372.875
30240
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered electronically
 
X
NAC 372.875
30250
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered via load and leave
 
X
NAC 372.875
Reference Number
Optional computer software maintenance contracts

Taxable

Exempt

Statute/Rule Cite

Comment

30300
Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades with respect to the software
X
 
NRS 360B.415, NRS 360B.470, NRS 372.105, NRS 372.185, NAC 372.880
30310
Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades delivered electronically with respect to the software
 
X

NRS 360B.415, NRS 360B.420, NRS 360B.470, NAC 372.880


30320
Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades delivered via load and leave with respect to the software
 
X

NRS 360B.415, NRS 360B.420, NRS 360B.470, NAC 372.880


30330
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades with respect to the software
 
X
NAC 372.875
30340
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades delivered electronically with respect to the software
 
X

NRS 360B.420, NAC 372.875, NAC 372.880


30350
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades delivered via load and leave with respect to the software
 
X
NAC 372.023, NAC 372.875, NAC 372.880
30360
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide support services to the software
 
X
NAC 372.875
30370
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that provide updates or upgrades and support services to the software
 
X
NAC 372.875
30380
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that provide updates or upgrades delivered electronically and support services to the software
 
X
NAC 372.875
30390
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software provide updates or upgrades delivered via load and leave and support services to the software
 
X
NAC 372.875
Reference Number
Indicate your state's tax treatment for optional computer software maintenance contracts with respect to prewritten computer software sold for one non-itemized price that include updates and upgrades and/or support services.

Use percentages in the taxable and exempt columns to denote tax treatment in your state. For example: if all taxable put 100% in the taxable column; if all nontaxable/exempt put 100% in the exempt column; if 50% taxable and 50% nontaxable/exempt put 50% in the taxable column and 50% in the exempt column.

Taxable

Exempt

Statute/Rule Cite

Comment

30400
Optional computer software maintenance contracts with respect to prewritten computer software that provide updates or upgrades and support services to the software
100
%
0
%
NRS 360B.415, NRS 360B.470, NRS 360B.480, NAC 372.045, NAC 372.880

30410
Optional computer software maintenance contracts with respect to prewritten computer software that provide updates and upgrades delivered electronically and support services to the software
0
%
100
%
NRS 360B.415, NRS 360B.470, NRS 360B.480, NAC 372.045, NAC 372.880

30420
Optional computer software maintenance contracts with respect to prewritten computer software that provide updates and upgrades delivered via load and leave and support services to the software
0
%
100
%
NRS 360B.415, NRS 360B.470, NRS 360B.480, NAC 372.045, NAC 372.880

30430
Optional computer software maintenance contracts with respect to prewritten computer software that only provide support services to the software
0
%
100
%
NRS 360B.415, NRS 360B.470, NRS 360B.480, NAC 372.045, NAC 372.880

Reference Number
Digital products(excludes telecommunications services, ancillary services and computer software)

Yes

No

Statute/Rule Cite

Comment

31000
A state imposing tax on products "transferred electronically" is not required to adopt definitions for specified digital products. ("Specified digital products" includes the defined terms: digital audio visual works; digital audio works; and digital books.) Does your state impose tax on products transferred electronically other than digital audio visual works, digital audio works, or digital books?
 
X
NRS 360B.485, NRS 360B.420, NRS 372.085, NRS 372.105, NRS 372.185, NRS 372.815, NAC 372.880
Reference Number
For transactions other than those included above, a state must specifically impose and separately enumerate a broader imposition of the tax.
Does your state impose tax on:

Yes

No

Statute/Rule Cite

Comment

31065
Digital audio visual works sold to users other than the end user.
 
X

NRS 360B.485, NRS 360B.420, NRS 372.085, NRS 372.105, NRS 372.185, NRS 372.815.


31050
Digital audio visual works sold with rights of use less than permanent use...
 
X

NRS 360B.485, NRS 360B.420, NRS 372.085, NRS 372.105, NRS 372.185, NRS 372.815.


31060
Digital audio visual works sold with rights of use conditioned on continued payment.
 
X

NRS 360B.485, NRS 360B.420, NRS 372.085, NRS 372.105, NRS 372.185, NRS 372.815.


31095
Digital audio works sold to users other than the end user.
 
X

NRS 360B.485, NRS 360B.420, NRS 372.085, NRS 372.105, NRS 372.185, NRS 372.815.


31080
Digital audio works sold with rights of use less than permanent.
 
X

NRS 360B.485, NRS 360B.420, NRS 372.085, NRS 372.105, NRS 372.185, NRS 372.815.


31090
Digital audio works sold with rights of use conditioned on continued payments.
 
X

NRS 360B.485, NRS 360B.420, NRS 372.085, NRS 372.105, NRS 372.185, NRS 372.815.


31125
Digital books sold to users other than the end user.
 
X

NRS 360B.485, NRS 360B.420, NRS 372.085, NRS 372.105, NRS 372.185, NRS 372.815.


31110
Digital books sold with rights of use less than permanent.
 
X

NRS 360B.485, NRS 360B.420, NRS 372.085, NRS 372.105, NRS 372.185, NRS 372.815.


31120
Digital books sold with rights of use conditioned on continued payments.
 
X

NRS 360B.485, NRS 360B.420, NRS 372.085, NRS 372.105, NRS 372.185, NRS 372.815.


31121
Does your state treat subscriptions to products "transferred electronically" differently than a non-subscription purchase of such product?
 
X

NRS 360B.485, NRS 360B.420, NRS

372.085, NRS 372.105, NRS 372.185, NRS 372.815.


Reference Number
Digital products(excludes telecommunications services, ancillary services and computer software)

Taxable

Exempt

Statute/Rule Cite

Comment

31040
Digital audio visual works sold to an end user with rights for permanent use
 
X
NRS 360B.485, NRS 360B.420, NRS 372.085, NRS 372.105, NRS 372.185, NRS 372.815.

31070
Digital audio works sold to an end user with rights for permanent use
 
X
NRS 360B.485, NRS 360B.420, NRS 372.085, NRS 372.105, NRS 372.185, NRS 372.815.

31100
Digital books sold to an end user with rights for permanent use
 
X
NRS 360B.485, NRS 360B.420, NRS 372.085, NRS 372.105, NRS 372.185, NRS 372.815.

Reference Number
Section 332.H. provides that states may have product based exemptions for specific items within specified digital products.

("Specified digital products" includes the defined terms: digital audio visual works; digital audio works; and digital books.)

List product based exemptions for specific items included in specified digital products. Example: digital textbooks

Taxable

Exempt

Statute/Rule Cite

Comment

32000
N/A
 
 
Reference Number
Food and food products

Taxable

Exempt

Statute/Rule Cite

Comment

40010
Candy
 
X
NRS 360B.430, NRS 360B.445, NRS 360B.495, NRS 372.284, NRS 372.2841
Taxable if prepared for immediate consumption

40015

Dried or partially dried fruit that contains one or more sweeteners and may also contain other additives

 
X

NRS 360B.430, NRS 360B.445, NRS 360B.495, NRS 372.284, NRS 372.2841

Taxable if prepared for immediate consumption

40020
Dietary Supplements
X
 
NRS 360B.430, NRS 360B.445, NRS 360B.495, NRS 372.284, NRS 372.2841

40030
Food and food ingredients excluding alcoholic beverages and tobacco
 
X
NRS 360B.430, NRS 360B.445, NRS 360B.495, NRS 372.284, NRS 372.2841

40040
Food sold through vending machines
 
X
NRS 360B.430, NRS 360B.445, NRS 360B.495, NRS 372.284, NRS 372.2841

40050
Soft Drinks
 
X
NRS 360B.430, NRS 360B.445, NRS 360B.495, NRS 372.284, NRS 372.2841
Taxable if prepared for immediate consumption
40060
Bottled Water
 
X
NRS 360B.430, NRS 360B.445, NRS 360B.495, NRS 372.284, NRS 372.2841

Taxable if prepared for immediate consumption
41000
Prepared Food
X
 
NRS 360B.430, NRS 360B.445, NRS 360B.495, NRS 372.284, NRS 372.2841

Reference Number
Prepared food options - The following food items heated, mixed or combined by the seller are included in the definition of prepared food unless a state elects to exclude them from the definition of prepared food. Such food items excluded from prepared food are taxed the same as food and food ingredients. (Indicate how the options for the following food items that otherwise meet the definition of prepared food are treated in your state.)

Included in Prepared Food

Excluded From Prepared Food

Statute/Rule Cite

Comment

41010
Prepared food sold without eating utensils provided by the seller whose primary NAICS classification is manufacturing in sector 311, except subsector 3118 (bakeries)
 
X
NRS 360B.460, NRS 372.284, NAC 372.605
41020
Prepared food sold without eating utensils provided by the seller in an unheated state by weight or volume as a single item
 
X
NRS 360B.460, NRS 372.284,  NAC 372.605
41025
Meat or seafood products that meet the definition of prepared food sold without eating utensils provided by the seller in an unheated state by weight or volume as a single item
 
X
NRS 360B.460, NAC 372.605 and NRS 372.284
41030
Bakery items that meet the definition of prepared food sold without eating utensils provided by the seller, including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, Danish, cakes, tortes, pies, tarts, muffins, bars, cookies, tortillas
 
X
NRS 360B.460, NRS 372.284,  NAC 372.605
41040
Prepared food sold without eating utensils provided by the seller that ordinarily requires cooking (as opposed to just reheating) by the consumer prior to consumption
 
X
NRS 360B.460(b) and NRS 372.284. New regulation R020-16, 6/21/2017
Identifies exempt food not to include "prepared food intended for immediate consumption".

41045

Bottled water, candy, dietary supplements, soft drinks and items under Reference numbers 41010, 41020, 41025, 41030 and 41040 that would otherwise be exempt from tax but are considered “prepared food” if utensils are made available to the customer at the seller’s location.

X
 

NRS 360B.430, NRS 360B.445, NRS 360B.495, NRS 372.284, NRS 372.2841

Taxable as prepared food for immediate consumption with utensils made available to the customer at the seller's location.

  
Health-care products (indicate how the options are treated in your state)

  

  

  

  

Reference Number
Drugs for human use

Taxable

Exempt

Statute/Rule Cite

Comment

51010
Drugs, other than over-the-counter drugs, for human use without a prescription
X
 
NRS 360B.435, NRS 360B.455, NRS 360B.465, NRS 372.105, NRS 374.110, NRS 372.283

51020
Drugs, other than over-the-counter drugs, for human use with a prescription
 
X
NRS 360B.435, NRS 360B.455, NRS 360B.465, NRS 372.105, NRS 374.110, NRS 372.283
Must be applied internally or externally to the body.
51050
Insulin for human use without a prescription
 
X
NRS 360B.435, NRS 360B.455, NRS 360B.465, NRS 372.105, NRS 374.110, NRS 372.283.

51060
Insulin for human use with a prescription
 
X
NRS 360B.435, NRS 360B.455, NRS 360B.465, NRS 372.105, NRS 372.185, NRS 372.283, NAC 372.019,

51090
Medical oxygen for human use without a prescription
X
 
NRS 360B.435, NRS 360B.455, NRS 360B.465, NRS 372.105, NRS 372.185, NRS 372.283, NAC 372.019,

51100
Medical oxygen for human use with a prescription
 
X
NRS 360B.435, NRS 360B.455, NRS 360B.465, NRS 372.105, NRS 372.185, NRS 372.283, NAC 372.019,

51130
Over-the-counter drugs for human use without a prescription
X
 
NRS 360B.435, NRS 360B.455, NRS 360B.465, NRS 372.105, NRS 372.185, NRS 372.283, NAC 372.019,

51140
Over-the-counter drugs for human use with a prescription
 
X
NRS 360B.435, NRS 360B.455, NRS 360B.465, NRS 372.105, NRS 372.185, NRS 372.283, NAC 372.019,

51170
Grooming and hygiene products for human use that don't meet the definition of "drug"
X
 
NRS 360B.435, NRS 360B.455, NRS 360B.465, NRS 372.105, NRS 372.185, NRS 372.283, NAC 372.019,

51171
Grooming and hygiene products for human use that meet the definition of "drug" without a prescription
X
 
NRS 360B.435, NRS 360B.455, NRS 360B.465, NRS 372.105, NRS 372.185, NRS 372.283, NAC 372.019,

51172
Grooming and hygiene products for human use that meet the definition of "drug" with a prescription
 
X
NRS 360B.435, NRS 360B.455, NRS 360B.465, NRS 372.105, NRS 372.185,

NRS 372.283, NAC 372.019,

51175
Feminine hygiene products
 
X
By referendum November 2018. Not yet codified
Effective January 1, 2019
51190
Over-the-counter drugs for human use to hospitals
 
X
NRS 360B.435, NRS 360B.455, NRS 360B.465, NRS 372.105, NRS 372.185, NRS 372.283, NAC 372.019,

NRS 372.283, NAC 372.019, Must be applied internally or externally to the body.


51195
Over-the-counter drugs for human use to other medical facilities
 
X
NRS 360B.435, NRS 360B.455, NRS 360B.465, NRS 372.105, NRS 372.185, NRS 372.283, NAC 372.019,

NRS 372.283, NAC 372.019, Must be applied internally or externally to the body.


51200
Prescription drugs for human use to hospitals
 
X
NRS 360B.435, NRS 360B.455, NRS 360B.465, NRS 372.105, NRS 372.185, NRS 372.283, NAC 372.019,

NRS 372.283, NAC 372.019, Must be applied internally or externally to the body.


51205
Prescription drugs for human use to other medical facilities
 
X
NRS 360B.435, NRS 360B.455, NRS 360B.465, NRS 372.105, NRS 372.185, NRS 372.283, NAC 372.019,

NRS 372.283, NAC 372.019, Must be applied internally or externally to the body.


51240
Free samples of drugs for human use
X
 
NRS 360B.435, NRS 360B.455, NRS 360B.465, NRS 372.105, NRS 372.185, NRS 372.283, NAC 372.019,

NRS 372.283, NAC 372.019, Must be applied internally or externally to the body.


51250
Free samples of prescription drugs for human use
 
X
NRS 360B.435, NRS 360B.455, NRS 360B.465, NRS 372.105, NRS 372.185, NRS 372.283, NAC 372.019,

NRS 372.283, NAC 372.019, Must be applied internally or externally to the body.


Reference Number
Drugs for animal use

Taxable

Exempt

Statute/Rule Cite

Comment

51030
Drugs, other than over-the-counter drugs, for animal use without a prescription
X
 
NRS 372.105
51040
Drugs, other than over-the-counter drugs, for animal use with a prescription
X
 
NRS 372.105
51070
Insulin for animal use without a prescription
X
 
NRS 372.105
51080
Insulin for animal use with a prescription
X
 
NRS 372.105
51110
Medical oxygen for animal use without a prescription
X
 
NRS 372.105
51120
Medical oxygen for animal use with a prescription
X
 
NRS 372.105
51150
Over-the-counter drugs for animal use without a prescription
X
 
NRS 372.105
51160
Over-the-counter drugs for animal use with a prescription
X
 
NRS 372.105
51180
Grooming and hygiene products for animal use
X
 
NRS 372.105
51210
Over-the-counter drugs for animal use to veterinary hospitals and other animal medical facilities
X
 
NRS 372.105
51220
Prescription drugs for animal use to veterinary hospitals and other animal medical facilities
X
 
NRS 372.105
51260
Free samples of drugs for animal use
X
 
NRS 372.105
51270
Free samples of prescription drugs for animal use
X
 
NRS 372.105
Reference Number
Durable medical equipment (indicate how the options are treated in your state)

Taxable

Exempt

Statute/Rule Cite

Comment

52010
Durable medical equipment, not for home use, without a prescription
X
 
NRS 372.105
52020
Durable medical equipment, not for home use, with a prescription
 
X
SB447 from 2019 legislature.
Effective July 1, 2019
52030
Durable medical equipment, not for home use, with a prescription paid for by Medicare
 
X
NRS 372.325, NRS 372.7285, NAC 372.020, NAC 372.698.
52040
Durable medical equipment, not for home use, with a prescription reimbursed by Medicare
 
X
NRS 372.325, NRS 372.7285, NAC 372.020, NAC 372.698.
52050
Durable medical equipment, not for home use, with a prescription paid for by Medicaid
 
X
NRS 372.325, NRS 372.7285, NAC 372.020, NAC 372.698.
52060
Durable medical equipment, not for home use, with a prescription reimbursed by Medicaid
 
X
NRS 372.325, NRS 372.7285, NAC 372.020, NAC 372.698.
52070
Durable medical equipment for home use without a prescription
X
 

NRS 372.105, NRS 372.185, NRS 372.283.


52080
Durable medical equipment for home use with a prescription
 
X
SB447 from 2019 Legislature
Effective July 1, 2019
52090
Durable medical equipment for home use with a prescription paid for by Medicare
 
X

NRS 372.325, NRS 372.7285, NAC 372.020, NAC 372.698.


52100
Durable medical equipment for home use with a prescription reimbursed by Medicare
 
X

NRS 372.325, NRS 372.7285, NAC 372.020, NAC 372.698.

52110
Durable medical equipment for home use with a prescription paid for by Medicaid
 
X

NRS 372.325, NRS 372.7285, NAC 372.020, NAC 372.698.


52120
Durable medical equipment for home use with a prescription reimbursed by Medicaid
 
X
NRS 372.325, NRS 372.7285, NAC 372.020, NAC 372.698.
52130
Oxygen delivery equipment, not for home use, without a prescription
X
 
NRS 372.105, NRS 372.185, NRS 372.283.
52140
Oxygen delivery equipment, not for home use, with a prescription
 
X
SB447 from 2019 Legislature 

Effective July 1, 2019
52150
Oxygen delivery equipment, not for home use, with a prescription paid for by Medicare
 
X
NRS 372.283, NAC 372.027
52160
Oxygen delivery equipment, not for home use, with a prescription reimbursed by Medicare
 
X
NRS 372.283, NAC 372.027
52170
Oxygen delivery equipment, not for home use, with a prescription paid for by Medicaid
 
X
NRS 372.283, NAC 372.027
52180
Oxygen delivery equipment, not for home use, with a prescription reimbursed by Medicaid
 
X
NRS 372.283, NAC 372.027
52190
Oxygen delivery equipment for home use without a prescription
X
 

NRS 372.105, NRS 372.185, NRS 372.283


52200
Oxygen delivery equipment for home use with a prescription
 
X
SB447 from 2019 Legislature

Effective July 1, 2019
52210
Oxygen delivery equipment for home use with a prescription paid for by Medicare
 
X
NRS 372.283, NAC 372.027
52220
Oxygen delivery equipment for home use with a prescription reimbursed by Medicare
 
X
NRS 372.283, NAC 372.027
52230
Oxygen delivery equipment for home use with a prescription paid for by Medicaid
 
X
NRS 372.283, NAC 372.027
52240
Oxygen delivery equipment for home use with a prescription reimbursed by Medicaid
 
X
NRS 372.283, NAC 372.027
52250
Kidney dialysis equipment, not for home use, without a prescription
 
X
NRS 372.283.
52260
Kidney dialysis equipment, not for home use, with a prescription
 
X
NRS 372.283.
52270
Kidney dialysis equipment, not for home use, with a prescription paid for by Medicare
 
X
NRS 372.283.
52280
Kidney dialysis equipment, not for home use, with a prescription reimbursed by Medicare
 
X
NRS 372.283.
52290
Kidney dialysis equipment, not for home use, with a prescription paid for by Medicaid
 
X
NRS 372.283.
52300
Kidney dialysis equipment, not for home use, with a prescription reimbursed by Medicaid
 
X
NRS 372.283.
52310
Kidney dialysis equipment for home use without a prescription
 
X
NRS 372.283.
52320
Kidney dialysis equipment for home use with a prescription
 
X
NRS 372.283.
52330
Kidney dialysis equipment for home use with a prescription paid for by Medicare
 
X
NRS 372.283.
52340
Kidney dialysis equipment for home use with a prescription reimbursed by Medicare
 
X
NRS 372.283.
52350
Kidney dialysis equipment for home use with a prescription paid for by Medicaid
 
X
NRS 372.283.
52360
Kidney dialysis equipment for home use with a prescription reimbursed by Medicaid
 
X
NRS 372.283.
52370
Enteral feeding systems, not for home use, without a prescription
X
 

NRS 372.105, NRS 372.185, NRS 372.283.


52380
Enteral feeding systems, not for home use, with a prescription
 
X
SB447 from 2019 Legislature

Effective July 1, 2019
52390
Enteral feeding systems, not for home use, with a prescription paid for by Medicare
 
X
NRS 372.283, NAC 372.027
52400
Enteral feeding systems, not for home use, with a prescription reimbursed by Medicare
 
X
NRS 372.283, NAC 372.027
52410
Enteral feeding systems, not for home use, with a prescription paid for by Medicaid
 
X
NRS 372.283, NAC 372.027
52420
Enteral feeding systems, not for home use, with a prescription reimbursed by Medicaid
 
X
NRS 372.283, NAC 372.027
52430
Enteral feeding systems for home use without a prescription
X
 
NRS 372.283, NAC 372.027
52440
Enteral feeding systems for home use with a prescription
 
X
SB447 from 2019 Legislature

Effective July 1, 2019
52450
Enteral feeding systems for home use with a prescription paid for by Medicare
 
X
NRS 372.283, NAC 372.027
52460
Enteral feeding systems for home use with a prescription reimbursed by Medicare
 
X
NRS 372.283, NAC 372.027
52470
Enteral feeding systems for home use with a prescription paid for by Medicaid
 
X
NRS 372.283, NAC 372.027
52480
Enteral feeding systems for home use with a prescription reimbursed by Medicaid
 
X
NRS 372.283, NAC 372.027
52490
Repair and replacement parts for durable medical equipment which are for single patient use
 
X
SB447 from 2019 legislature 

Reference Number

Breast pump, breast pump collection and storage supplies and breast pump kit

Taxable

Exempt

Statute/Rule Cite

Comment

52500

Breast pump, not for home use, without a prescription

X
 

NRS 372.105, NRS 372.185,

52501

Breast pump, not for home use, with a prescription

X
 

NRS 372.105 NRS 372.185

52502

Breast pump, not for home use, wiith a prescription paid by Medicare

 
X

NRS 372.325

52503

Breast pump, not for home use, with a prescription reimbursed by Medicare

 
X

NRS 372.325

52504

Breast pump, not for home use, with a prescription paid by Medicaid

 
X

NRS 372.325

52505

Breast pump, not for home use, with a prescription reimbursed by Medicaid

 
X

NRS 372.325

52506

Breast pump for home use without a prescription

X
 

NRS 372.105, NRS 372.185,

52507

Breast pump for home use with a prescription

X
 

NRS 372.105, NRS 372.185

52508

Breast pump for home use with a prescription paid for by Medicare

 
X

NRS 372.325

52509

Breast pump for home use with a prescription reimbursed by Medicare

 
X

NRS 372.325

52510

Breast pump for home use with a prescription paid for by Medicaid

 
X

NRS 372.325

52511

Breast pump for home use with a prescription reimbursed by Medicaid

 
X

NRS 372.325

52512

Repair and replacement parts for breast pump which are for single patient use

X
 

NRS 372.105, NRS 372.185

52515

Breast pump collection and storage supplies, not for home use, without a prescription

X
 

NRS 372.105, NRS 372.185

52516

Breast pump collection and storage supplies, not for home use, with a prescription

X
 

NRS 372.105, NRS 372.185

52517

Breast pump collection and storage supplies, not for home use, with a prescription paid for by Medicare

 
X

NRS 372.325

52518

Breast pump collection and storage supplies, not for home use, with a prescription reimbursed by Medicare

 
X

NRS 372.325

52519

Breast pump collection and storage supplies, not for home use, with a prescription paid for by Medicaid

 
X

NRS 372.325

52520

Breast pump collection and storage supplies, not for home use, with a prescription reimbursed by Medicaid

 
X

NRS 372.325

52521

Breast pump collection and storage supplies for home use without a prescription

X
 

NRS 372.105, NRS 372.185

52522

Breast pump collection and storage supplies for home use with a prescription

X
 

NRS 372.105, NRS 372.185

52523

Breast pump collection and storage supplies for home use with a prescription paid for by Medicare

 
X

NRS 372.325

52524

Breast pump collection and storage supplies for home use with a prescription reimbursed by Medicare

 
X

NRS 372.325

52525

Breast pump collection and storage supplies for home use with a prescription paid for by Medicaid

 
X

NRS 372.325

52526

Breast pump collection and storage supplies for home use with a prescription reimbursed by Medicaid

 
X

NRS 372.325

52530

Breast pump kit, not for home use, without a prescription

X
 

NRS 372.105, NRS 372.185

52531

Breast pump kit, not for home use, with a prescription

X
 

NRS 372.105, NRS 372.185

52532

Breast pump kit, not for home use, with a prescription paid for by Medicare

 
X

NRS 372.325

52534

Breast pump kit, not for home use, with a prescription reimbursed by Medicare

 
X

NRS 372.325

52535

Breast pump kit, not for home use, with a prescription paid for by Medicaid

 
X

NRS 372.325

52536

Breast pump kit, not for home use, with a prescription reimbursed by Medicaid

 
X

NRS 372.325

52537

Breast pump kit for home use without a prescription

X
 

NRS 372.105, NRS 372.185

52538

Breast pump kit for home use with a prescription

X
 

NRS 372.105, NRS 372.185

52539

Breast pump kit for home use with a prescription paid for by Medicare

 
X

NRS 372.325

52540

Breast pump kit for home use with a prescription reimbursed by Medicare

 
X

NRS 372.325

52541

Breast pump kit for home use with a prescription paid for by Medicaid

 
X

NRS 372.325

52542

Breast pump kit for home use with a prescription reimbursed by Medicaid

 
X

NRS 372.325

52543

Repair and replacement parts for breast pump kit which are for single patient use

X
 

NRS 372.105, NRS 372.185

Reference Number
Mobility enhancing equipment (indicate how the options are treated in your state)

Taxable

Exempt

Statute/Rule Cite

Comment

53010
Mobility enhancing equipment without a prescription
X
 

NRS 372.105, NRS 372.185, NRS 372.283.


53020
Mobility enhancing equipment with a prescription
 
X
SB447 from 2019 legislature
Effective July 1, 2019
53030
Mobility enhancing equipment with a prescription paid for by Medicare
 
X

NRS 372.325, NRS 372.7285, NAC 372.020, NAC 372.698


53040
Mobility enhancing equipment with a prescription reimbursed by Medicare
 
X
NRS 372.325, NRS 372.7285, NAC 372.020, NAC 372.698
53050
Mobility enhancing equipment with a prescription paid for by Medicaid
 
X

NRS 372.325, NRS 372.7285, NAC 372.020, NAC 372.698


53060
Mobility enhancing equipment with a prescription reimbursed by Medicaid
 
X
NRS 372.325, NRS 372.7285, NAC 372.020, NAC 372.698
Reference Number
Prosthetic devices (indicate how the options are treated in your state)

Taxable

Exempt

Statute/Rule Cite

Comment

54010
Prosthetic devices without a prescription
X
 

NRS 372.105, NRS 372.185, NRS 372.283


54020
Prosthetic devices with a prescription
 
X
NRS 372.283.
54030
Prosthetic devices with a prescription paid for by Medicare
 
X
NRS 372.283.
54040
Prosthetic devices with a prescription reimbursed by Medicare
 
X
NRS 372.283. NRS 372.7285 NAC 372.698
54050
Prosthetic devices with a prescription paid for by Medicaid
 
X
NRS 372.283. NRS 372.7285 NAC 372.698
54060
Prosthetic devices with a prescription reimbursed by Medicaid
 
X
NRS 372.283. NRS 372.7285 NAC 372.698
54070
Corrective eyeglasses without a prescription
X
 
NRS 372.105, NRS 372.185, NRS 372.283. NRS 372.7285 NAC 372.698
54080
Corrective eyeglasses with a prescription
X
 
NRS 372.105, NRS 372.185, NRS 372.283.
54090
Corrective eyeglasses with a prescription paid for by Medicare
 
X
NRS 372.325, NRS 372.7285 NAC 372.698
54100
Corrective eyeglasses with a prescription reimbursed by Medicare